1对中小企业内部会计制度控制的研究摘要：近些年，伴随着经济全球化的深入发展，在我国中小型企业迅速崛起，据不完全统计已经完成登记注册的企业就远超过 1300 万家，其中就有 90%的企业都是中小型的。他们的的市场占有比率特别大，几乎包揽了我国 60%的经济总量，占据绝对控股的地位。中小企业的增多，无疑缓解了我国的失业率。我国中小型企业虽然如雨后春笋般涌现出来，但是生命力却不是很强，很难生存及发展。实行中小型企业内部会计控制可以有效的缓解这一现象，有利于提高行业竞争力，有利于中小型企业的生存发展，有利于有效的规避风险。关键词：中小企业；内部会计制度； ABSTRACT2In recent years, with the in-depth development of economic globalization, small and medium-sized enterprises are rapidly rising in China. According to incomplete statistics, there are over 13 million registered enterprises, among which 90% are smes. Their market share is particularly large, almost covering 60% of China's total economic output and occupying an absolute controlling position. The increase of small and medium-sized enterprises has undoubtedly alleviated China's unemployment rate. Although China's small and medium-sized enterprises are springing up like mushrooms, but the vitality is not very strong, it is difficult to survive and development. The implementation of internal accounting control of small and medium-sized enterprises can effectively alleviate this phenomenon, is conducive to improving the competitiveness of the industry, is conducive to the survival and development of small and medium-sized enterprises, is conducive to the effective risk aversion.Key words: small and medium-sized enterprises; Internal accounting system;3目录引言..............................................................4一、内部会计制度理论概述..........................................4（一）内部会计制度的含义........................................4（二）内部会计制度的原则................
